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Forbes rates charities on multiple different aspects, including total revenue, fund-raising efficiency, charitable commitment and donor dependency. The list ranks the top 50 U.S. charities. The ratings ignore any form of government grant or fees for goods or services received. The official Forbes rankings are determined by total amount of private support only, but it is possible to sort the list by the other factors listed. The list also excludes purely academic institutions and donor-advised funds.

The charity with the highest total revenue was Lutheran Services in America with almost 21 billion dollars. The fund-raising efficiency category had a six-way tie between the Chronic Disease Fund, the Brother's Brother Foundation, Good 360, Step Up for Students and Direct Relief, in addition to the Task Force for Global Heath. Each had 100 percent efficiency. The Brother's Brother Foundation and the Task Force for Global Health also tied for first in percent of charitable commitment, with another 100 percent,while the Direct Relief charity took the highest spot in donor dependency, with a staggering 121 percent.